What does this legal document offer you?

• Appeal against your tax assessment notice
• For inheritance tax at the tax office
• With current legal situation 2023
• You refer to the current model lawsuit at the Federal Constitutional Court

With this legal document, you ensure that the tax assessment remains open, i.e. does not become final. This is the crux of the matter when dealing with inheritance tax. Against an open tax assessment, you can proceed with everything that the tax law provides. It is important that you send the objection to the tax office with the current legal situation in 2023. This will keep the proceedings open.

Until the current test case at the Federal Constitutional Court is decided. The test case at the Federal Constitutional Court revolves around the crucial question: Is the inheritance tax unconstitutional? Does it apply retroactively from 2018? The sticking point is that heirs are worse off than company heirs when it comes to private property. This violates the principle of equality in the German constitution.

Until the decision of the Federal Constitutional Court, it is therefore completely open whether you have to pay the inheritance tax or not. Therefore, invoke the model lawsuit and file this appeal against your tax assessment. This will ensure that your inheritance tax does not become legally binding and you will benefit from the test case.